Question 1:The autonomy of Ireland’s tax policy in the European Union : Ireland’s tax regime exists within the framework of an international series of agreements, including, notably the OECD and the EU. Irish Finance Ministers have always emphasised the importance of this national independence when it comes to tax policy. Can you assess the medium term prospects for Ireland, and other small EU countries (e.g. Estonia) to be able to maintain this status quo in coming years?

Question 2: Revenue Commissioners : The Annual Report of the Revenue Commissioners was published in May. Can you comment on its review of the year? (For reference: the full report is available here).

Question 3: VAT - Depository and Global Custody Services : On 23 May 2022, the Revenue Commissioners published a new Tax and Duty manual providing guidance with regard to the VAT treatment of depositary services and global custody services. Can you outline the new guidance and the VAT implications for companies affected?

Question 4: BEPS & International Financial Services: Debt Securities : What are the potential tax implications for Debt Securities issuance in Ireland as a result of the OECD’s BEPS project?

Question 5: Tax Appeals Commission : The Tax Appeals Commission recently published its Annual Report for 2021. Can you please comment on notable cases at the TAC in 2021? (For reference: the full report is available here).

Question 6: SPACS and Ireland: With the growth of Special Purpose Acquisition Companies over the past three years, especially in the US, Ireland has proven to offer an attractive solution for companies looking to list on NASDAQ or NYSE through De-SPAC mergers. What are the main tax considerations for such structures? (Click here for a profile of a Finance Dublin Deals of the Year winning de-SPAC merger involving ADS-TEC

Question 7: Wildcard : Optional ‘Wildcard’ Question